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CG65930P | Reliefs: losses on loans to traders (including payments under a guarantee): relief for losses on loans to traders: contents

From HM Revenue & Customs · Capital Gains Manual

Contents21 entries

  1. CG65931Losses: loans to traders: qualifying loans
  2. CG65932Losses: loans to traders
  3. CG65933Losses: loans to traders: loan used partly for trade purposes
  4. CG65934Losses: loans to traders: other conditions for relief
  5. CG65940Losses: loans to traders: claims
  6. CG65941Losses: loans to traders: date of allowable loss
  7. CG65950Losses: loans to traders: irrecoverability: general
  8. CG65951Losses: loans to traders: making loan/date irrecoverability claimed
  9. CG65952Losses: loans to traders: irrecoverability: borrower continues to trade
  10. CG65954Losses: loans to traders: irrecoverability: lender makes further loans
  11. CG65956Losses: loans to traders: irrecoverability: partial claims
  12. CG65957Losses: loans to traders: irrecoverability: claims re later loans
  13. CG65958Losses: loans to traders: irrecoverability: terms of loan/acts of lender
  14. CG65970Losses: loans to traders: subsequent recoveries
  15. CG65930Losses: loans to traders: contents of section
  16. CG65935Losses: loans to traders: other conditions for relief
  17. CG65942Losses: loans to traders: date of allowable loss: ESC D36 SP3 83
  18. CG65953Losses: loans to traders: irrecoverability: borrower continues to trade
  19. CG65955Losses: loans to traders: irrecoverability: lender makes further loans
  20. CG65959Losses: loans to traders: refusal of claims made before 6 April 1996
  21. CG65960Losses: loans to traders: refusal of claims prior to 6 April 1996